Non-Habitual Residents Tax Regime Deadline

The deadline to register on the non-habitual residents tax regime for those who became resident in Portugal during 2023 (including previous Portuguese emigrants returning from abroad) is 31 March, 2024. If this deadline is missed then you cannot benefit from the tax exemption provided in the legislation. There is however an arbitration court judgement where this may be overridden.

Please note that for immigrants to Portugal entering the country in 2024 the NHR regime has been scrapped (unless the transitional rules apply). Follow this link for further details.

Tax Return Completion Dates

All tax returns for 2025 are due between 01/04/2026 and 30/06/2026.